GEMEENSCHAPPELIJK DIENSTEN CENTRUM: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
GEMEENSCHAPPELIJK DIENSTEN CENTRUM
Largest movements
- Cash -€16,590
down €16,590 (-3.7%), from €454,063 to €437,473
mainly Other debts (-€72,900) and Receivables within one year (-€7,565)
- Other debts -€72,900
down €72,900 (-36.5%), from €200,000 to €127,100
- Profit (loss) carried forward +€53,109
up €53,109 (+10.8%), from €492,327 to €545,437
- Taxes +€5,086
up €5,086 (+42.4%), from €11,990 to €17,077
- Gross operating margin +€4,232
up €4,232 (+4.0%), from €105,260 to €109,492
- Financial charges +€1,669
up €1,669 (+63.3%), from -€2,636 to -€967
- Staff costs +€1,123
up €1,123 (+3.3%), from €34,488 to €35,611
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €965,337 | €953,661 | -€11,676 | -1.2% |
| Fixed assets | 21/28 | €13,469 | €8,939 | -€4,531 | -33.6% |
| Tangible fixed assets | 22/27 | €13,265 | €8,734 | -€4,531 | -34.2% |
| Plant, machinery and equipment | 23 | €12,424 | €8,484 | -€3,941 | -31.7% |
| Furniture and vehicles | 24 | €841 | €251 | -€590 | -70.2% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €951,868 | €944,722 | -€7,145 | -0.8% |
| Amounts receivable within one year | 40/41 | €403,677 | €411,242 | +€7,565 | +1.9% |
| Trade receivables | 40 | €380,216 | €392,474 | +€12,259 | +3.2% |
| Other amounts receivable | 41 | €23,461 | €18,767 | -€4,694 | -20.0% |
| Current investments | 50/53 | €90,753 | €92,144 | +€1,391 | +1.5% |
| Cash at bank and in hand | 54/58 | €454,063 | €437,473 | -€16,590 | -3.7% |
| Deferred charges and accrued income | 490/1 | €3,375 | €3,864 | +€489 | +14.5% |
| Total equity and liabilities | 10/49 | €965,337 | €953,661 | -€11,676 | -1.2% |
| Equity | 10/15 | €751,461 | €804,570 | +€53,109 | +7.1% |
| Contributions | 10/11 | €235,576 | €235,576 | = | 0.0% |
| Capital | 10 | €235,576 | €235,576 | = | 0.0% |
| Issued capital | 100 | €235,576 | €235,576 | = | 0.0% |
| Reserves | 13 | €23,558 | €23,558 | = | 0.0% |
| Non-distributable reserves | 130/1 | €23,558 | €23,558 | = | 0.0% |
| Legal reserve | 130 | €23,558 | €23,558 | = | 0.0% |
| Profit (loss) carried forward | 14 | €492,327 | €545,437 | +€53,109 | +10.8% |
| Amounts payable | 17/49 | €213,876 | €149,091 | -€64,785 | -30.3% |
| Amounts payable after more than one year | 17 | - | €2,250 | +€2,250 | |
| Other amounts payable | 178/9 | - | €2,250 | +€2,250 | |
| Amounts payable within one year | 42/48 | €213,876 | €146,841 | -€67,035 | -31.3% |
| Trade debts | 44 | €3,032 | €4,769 | +€1,737 | +57.3% |
| Suppliers | 440/4 | €3,032 | €4,769 | +€1,737 | +57.3% |
| Taxes, remuneration and social security | 45 | €10,844 | €14,972 | +€4,128 | +38.1% |
| Taxes | 450/3 | €6,753 | €6,891 | +€138 | +2.0% |
| Remuneration and social security | 454/9 | €4,091 | €8,080 | +€3,990 | +97.5% |
| Other amounts payable | 47/48 | €200,000 | €127,100 | -€72,900 | -36.5% |
| Remuneration, social security and pensions | 62 | €34,488 | €35,611 | +€1,123 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,693 | €4,531 | -€162 | -3.5% |
| Other operating charges | 640/8 | €1,581 | €2,015 | +€434 | +27.5% |
| Gross operating margin | 9900 | €105,260 | €109,492 | +€4,232 | +4.0% |
| Operating profit (loss) | 9901 | €64,498 | €67,335 | +€2,838 | +4.4% |
| Financial income | 75/76B | €1,947 | €1,883 | -€64 | -3.3% |
| Recurring financial income | 75 | €1,947 | €1,883 | -€64 | -3.3% |
| Financial charges | 65/66B | -€2,636 | -€967 | +€1,669 | +63.3% |
| Recurring financial charges | 65 | -€2,636 | -€967 | +€1,669 | +63.3% |
| Profit (loss) for the period before taxes | 9903 | €69,080 | €70,186 | +€1,105 | +1.6% |
| Income taxes | 67/77 | €11,990 | €17,077 | +€5,086 | +42.4% |
| Profit (loss) for the period | 9904 | €57,090 | €53,109 | -€3,981 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €57,090 | €53,109 | -€3,981 | -7.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.